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Note 5 - Advances for Vessels Under Construction and Acquisitions

9 Months Ended

Sep. 30, 2012

Advances For Vessels Under Construction And Acquisitions [Text Block]

5.     Advances for Vessels Under Construction and Acquisitions

For the nine-month period ended September 30, 2012, the movement of the account, advances for vessels under construction and acquisitions, was as follows:

Balance, December 31, 2011			22,347,811
Advances paid			61,632,106
Capitalized interest			160,439
Capitalized expenses			721,220
Vessels delivered (Note 6)			(65,661,576	)
Balance, September 30, 2012			19,200,000

The amounts shown in the accompanying consolidated balance sheets as of December 31, 2011 and September 30, 2012 amounting to $22,347,811 and $19,200,000, mainly represent advance payments to a ship-builder for two LPG carriers under construction and to sellers for four new re-sale LPG carriers, respectively (see Note 3).

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- Definition

The disclosure relating to advances paid for vessel acquisitions or construction.

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